China's Tax Collection Efficiency Analysis

Under the condition of market economy, every economic organization will think about the same question, which is, how to make the most output with the least input. As a kind of economy administrative work, both tax collectors and taxpayers will emprove in tax collection and administration,tax collecting cost and tax compliance cost emerge as a result. How to make the most tax revenue with the least tax collecting cost and tax compliance cost,in another word , to improve the efficiency of Tax Collection and Administration,is a subject needs to be researched both for tax theoretic research men and for tax practical officials. The article attempts to analysis and evaluate the current situation of the efficiency of Tax Collection and Administration in China, and put forword some corresponding suggestions in improving the efficiency of Tax Collection and Administration in China. The article is divided into four parts: The part 1 includes a introduction and explanation on the basic theory of the efficiency of Tax Collection and Administration and a brief analysis and judgement on the efficiency of Tax Collection and Administration. The part 2 defines the connotation ,sets up a indicator system, and analyses with the factors that influenced the efficiency of Tax Collection and Administration in China. The part 3,calculates and evaluates the efficiency of Tax Collection and Administration in China. In part 4, some suggestions about improvement on the efficiency of Tax Collection and Administration in China will be proposed. The main ideas of part 2 to part 4 are introduced below.Part 2. Started with the analyzing of the two meanings of tax efficiency, the chapter points out that the efficiency of Tax Collection and Administration is the efficiency of tax laws actual carrying out. Then defines the efficiency of Tax Collection and Administration, and analysis the tax collecting cost,the compliance cost and the tax revenue. The chapter of this article set up a indicator system of the efficiency of Tax Collection and Administration, which includes two kinds of standards mainly:the first one is the quantity indicator of tax administration, the second one is the quality indicator of tax administration. The quantity indicator includes the indicators to evaluate the tax organization...